Tariff item · Chapter 48 · Section X, Pulp of wood or of other fibrous cellulosic material
HS 4805 91 00Paper and paperboard, articles of paper pulp, of paper or of paperboard: weighing 150 g/m or less
Other uncoated paper and paperboard, in rolls or sheets, not further worked or processed than as specified in note 3 to this chapter › Weighing 150 g/m or less
- Customs duty
- 10%
- Tariff rate
- GST now
- 18%
- or 0% or 5% for some goods
- Import policy
- Free
- With a condition
- Export policy
- Free
- Unit
- kg
- Duty in China
- 0% to 6%
- On Indian goods
Importing into India
What customs charges, what trade agreements take off, and the rules the goods must meet.
Customs duty
| Duty | Rate | Charged on |
|---|---|---|
| Basic customs duty (BCD), MFN rate | 10% | Assessable value |
| Agriculture Infrastructure and Development Cess (AIDC) | Nil | Assessable value11/2021-Customs, S.No. 17 |
| Social Welfare Surcharge (SWS) | 10% of BCD, AIDC and Health Cess | BCD + AIDC |
| Integrated GST (IGST) | 18% | Assessable value + BCD + AIDC + SWS |
Lower duty under trade agreements
| Agreement | Customs duty | Goods from |
|---|---|---|
| ASEAN–India FTA | 0% | Brunei, Indonesia, Cambodia, Laos, Myanmar, Malaysia, Philippines, Singapore, Thailand, Vietnam |
| Duty-free tariff preference for LDCs | 0% | Afghanistan, Bangladesh, Burkina Faso, Burundi, Benin, Democratic Republic of the Congo, Central African Republic, Eritrea, Ethiopia, Gambia, Guinea, Guinea-Bissau, Haiti, Cambodia, Comoros, Laos, Liberia, Lesotho, Madagascar, Mali, Myanmar, Malawi, Mozambique, Niger, Rwanda, Sudan, Sierra Leone, Senegal, Somalia, Chad, Togo, Timor-Leste, Tanzania, Uganda, Yemen, Zambia |
| India–Australia ECTA | 0% | Australia |
| India–EFTA TEPA51/2025-Customs | 0% | Switzerland, Iceland, Liechtenstein, Norway |
| India–Japan CEPA | 0% | Japan |
| India–Korea CEPA | 0% | South Korea |
| India–Malaysia CECA | 0% | Malaysia |
| India–Singapore CECA | 0% | Singapore |
| India–Sri Lanka FTA | 0% | Sri Lanka |
| SAFTA | 0% | Afghanistan, Bangladesh, Bhutan, Maldives, Nepal |
| SAPTA | 4% | Bangladesh, Bhutan, Maldives, Nepal |
| SAFTA | 5% | Sri Lanka |
| India–UAE CEPA | 6% | United Arab Emirates |
| APTA | 7% | Bangladesh, China, South Korea, Sri Lanka |
| India–Oman CEPA20/2026-Customs | 9% | Oman |
Goods from Pakistan pay 200%.
Anti-dumping, countervailing and safeguard duty in force
- Anti-dumping duty on goods from China: USD 110–542 per tonne, by origin and producer (until 26 Mar 2027). Décor Paper. 77/2021-ADD
Charged on top of the duty above, only on goods from the countries named.
Clearance by other agencies
CBIC's Compliance Information Portal lists no other agency's clearance for imports of this item.
"*As per DGFT NOTF 38/2026-27 DT 30-09-2026 Import under this CTI is 1.Free subject to Compulsory Registration under PIMS as per Policy Condition 04 of this Chapter.2. However import of Virgin Multi-layer Paper Board (VPB) having a CIF value less than INR 67220 per MT is Restricted till 31.03.2027 with all other terms and conditions remaining same as in DGFT NOTF 26/25-26 DT 22-8-25*DGFT further examined in consultation with the DPIIT and based upon their inputs, the following is clarified:(i)PIMS registration shall be required at the point of import by a unit in SEZ/FTWZ or at the time of import by an EOU of the items covered under PIMS(ii) PIMS registration shall not be required by the DTA unit at the time of customs clearance from the SEZ/FTWZ/EOU to DTA if no processing has taken place of the item of paper that has already been registered under PIMS at the time of entry into a SEZ/FTWZ/EOU.However, if processing has taken place in the SEZ/FTWZ/EOU with change in HS code at 8-digit level, then the importer in DTA will require to register under PIMS, if the processed item falls under any of the tariff lines covered under PIMS(Refer DGFT Policy Circular No.41/2015-2020 dt 05-07-2022)*For further clarifications by DGFT in consultation of DoC and DPIIT for issues raised and responses refer Para 2.(i) to (vi) of DGFT Policy No.45/2015-20 DT 23-01-2023*As per DGFT Policy Circular No 04/2025-26 DT 3-9-2025 (i) Imports of Virgin Multi-layer Paper Board (VPB) by 100% Export Oriented Units (EOUs) and units located in Special Economic Zones (SEZs) shall not be subject to the Minimum Import Price as per Para 6.01(d) of FTP, 2023 and Rule 27 of SEZ Rules, 2006 respectively, provided that such imported goods are not sold into the Domestic Tariff Area (DTA). (ii) Imports of Virgin Multi-layer Paper Board (VPB) under Advance Authorization or Duty Free Import Authorization (DFIA) schemes shall also be exempted from the Minimum Import Price restriction as per Para 4.18(iv) of FTP, 2023*"
From Central Board of Indirect Taxes and Customs (CBIC), Compliance Information Portal.
Import policy (DGFT ITC(HS))
- Free under DGFT 69/2025-26 of 31 Mar 2026.
- Condition: 1. Free subject to Compulsory Registration under Paper Import Monitoring System (PIMS) as per policy condition 04 of this Chapter. 2. However, import of Virgin Multi-layer Paper Board (VPB) having a CIF value less than INR 67,220/ MT is "Restricted" till 30.04.2026.
Notes on these rates
- BCD is the statutory tariff rate from a one-time snapshot of the Indian Trade Portal. Exemption notifications (such as 45/2025-Customs) and tariff changes made after the snapshot, including the Finance Act 2026 changes from 1 May 2026, are not applied.
- IGST comes from our archived GST table, which still has the 12% and 28% slabs, so it may pre-date the GST rate changes of 22 September 2025. Check the current rate.
- AIDC, Health Cess and the SWS exemptions are read from notifications 11/2021-Customs, 08/2020-Customs and 11/2018-Customs as amended (to 16/2026-Customs), and the notifications that lower AIDC for a while. SWS is 10% of BCD, AIDC and Health Cess together (Finance Act 2018, s.110), never of anti-dumping, countervailing or safeguard duty or IGST.
- AIDC is Nil (S.No. 17 of 11/2021-Customs, which exempts all goods it does not name).
- Not included: GST compensation cess, anti-dumping, countervailing and safeguard duties, and exemptions or concessions such as end-use, EOU/SEZ or project imports.
- This does not check whether the import is allowed (DGFT import policy, licences, quality-control orders). The HS code explorer shows the import policy.
- This is an estimate, not an assessment. Confirm the duty with your customs broker or ICEGATE's duty calculator before you price a deal.
GST
IGST on imports is the GST rate. Rates changed on 22 September 2025.
- Now 18%, or 0% or 5% for some goods.
- Until 21 September 2025 12%, or 0% for some goods.
- Change: Up.
The rules that set it now
| Notification | Goods | Rate |
|---|---|---|
| 9/2025-Integrated Tax (Rate)Schedule II, S.No. 170 | Other uncoated paper and paperboard, in rolls or sheets, not further worked or processed than as specified in Note 3 to this Chapter | 18% |
| 10/2025-Integrated Tax (Rate)Schedule Exempt, S.No. 131 | Rupee notes or coins when sold to Reserve Bank of India or the Government of India | Nil |
| 9/2025-Integrated Tax (Rate)Schedule I, S.No. 318 | Paper splints for matches, whether or not waxed, Asphaltic roofing sheets | 5% |
| 9/2025-Integrated Tax (Rate)Schedule I, S.No. 319 | Paper Sacks/Bags and bio-degradable bags | 5% |
History
| Period | Rate | Notification |
|---|---|---|
| Until 21 Sep 2025 | 0% or 12% | 1/2017-Central Tax (Rate); 2/2017-Central Tax (Rate) |
| From 22 Sep 2025 | 0%, 5% or 18% | 9/2025-Integrated Tax (Rate); 10/2025-Integrated Tax (Rate) |
Exporting from India
Export duty
Nil. The Second Schedule to the Customs Tariff Act does not list these goods, so no export duty is charged.
Duty drawback (All Industry Rates)
| Drawback item | Goods | Rate | Cap |
|---|---|---|---|
| 4805 | Other uncoated paper and paperboard, in rolls or sheets, not further worked or processed than as specified in Note 3 to this Chapter | 1.2% | — |
Drawback items follow the 4-digit heading, not the 8-digit code: claim the one that describes your goods. Rates of notification 77/2023-Customs (N.T.) as amended, in force on 20 Oct 2026.
Export incentives (RoDTEP and RoSCTL)
- RoDTEP, Appendix 4R (exports from the domestic tariff area): 1% of the FOB value, until 31 Dec 2026.
- RoDTEP, Appendix 4RE (exports under Advance Authorisation, EOU or SEZ): 0.6% of the FOB value, until 31 Dec 2026.
Clearance by other agencies
CBIC's Compliance Information Portal lists no other agency's clearance for exports of this item.
*AS PER CIR NO.47/2017-CUS DTD 27/11/2017 FOR THE PURPOSE OF GRANT OF DRAWBACK WHEREVER EXPORT CONSIGNMENTS ARE SELECTED FOR ASSESSMENT OR EXAMINATION,THE AC/DC SHALL DETERMINE THE NEED TO DRAW SAMPLE ON MERITS OF EACH CASE.IF THE PACKING IS OF WOODEN MATERIAL, ENSURE THE VALID PHYTOSANITARY CERTIFICATE AND ISPM-15 MARKING COMPLIANCE AS PER CBEC INSTR. F.NO.450/19/2005-CUS-IV DTD 16.9.13.*
From Central Board of Indirect Taxes and Customs (CBIC), Compliance Information Portal.
Export policy (DGFT ITC(HS) Schedule 2)
- Free.
What buyers pay abroad: import duty in the US, UK, EU and Australia for 4805 91, and China's below.
China: the same goods (4805 91)
China shares the first 6 digits with India and splits them into 10-digit codes of its own: 3 in force under 4805 91. Exporters see what China charges Indian goods; importers see the rebate and licences their Chinese supplier deals with.
| China code | Goods | Duty on Indian goods | MFN | Import VAT | Export rebate | Licences |
|---|---|---|---|---|---|---|
| 4805.91.10.00 | Paper for electrolytic capacitors电解电容器原纸 | 6%MFN rate (no APTA concession on this line) | 6% | 13% | 0% | None |
| 4805.91.20.00 | Decorative base paper装饰原纸 | 6%MFN rate (no APTA concession on this line) | 6% | 13% | 0% | None |
| 4805.91.90.00 | Other uncoated paper and paperboard, light其他未经涂布薄纸及纸板 | 0%China's provisional rate, lower than MFN | 6% | 13% | 0% | None |
- India is a member of the Asia-Pacific Trade Agreement (APTA). With an APTA certificate of origin, Indian goods pay China's APTA rate where the line has one; China applies the lower of that and its provisional rate.
- The export VAT rebate is what China refunds its own exporters. When China cuts it, Chinese export prices tend to rise.
Every Chinese code in full
4805.91.10Electrolytic capacitor paper, weighing ≤ 150g/m2
4805.91.10.00Paper for electrolytic capacitors电解电容器原纸
Weighing <=150 g/m², in rolls or sheets每平方米重量≤150克,成卷或成张的
- Unit
- kg
- MFN import duty
- 6%
- Provisional import duty
- None
- General import duty
- 30%
- Import VAT
- 13%
- Consumption tax
- 0%
- Export duty
- 0%
- Provisional export duty
- None
- Export VAT rebate
- 0%
- Updated by China
- 7 Sep 2026
Licences and certificates
None.
Inspection and quarantine
None.
What the customs declaration must state
- 0.Brand type品牌类型
- 1.Export preferential status出口享惠情况
- 2.Type种类
- 3.Degree of processing (uncoated)加工程度(未涂布)
- 4.Specification (width of strips or rolls, or side length of sheets)规格(成条、成卷的宽度或成张的边长)
- 5.Grammage per square metre每平方米克重
- 6.Date of contract签约日期
- 7.Model型号
- 8.Brand (Chinese or foreign name; declare manufacturer if no brand)品牌(中文或外文名称,无品牌请申报厂商)
- 9.GTIN
- 10.CAS
- 11.Other其他
China's agreement rates
- ASEAN
- 5%
- New Zealand
- 0%
- Mauritius
- 0%
- Cambodia
- 0%
- Hong Kong
- 0%
- Macao
- 0%
CIQ codes
- 4805911000999Raw paper for electrolytic capacitors (weighing ≤ 150 g/m², in rolls or sheets)电解电容器原纸(每平方米重量≤150克,成卷或成张的)
4805.91.20Decor paper, weighing 150g/m2 or less
4805.91.20.00Decorative base paper装饰原纸
Tissue paper, weighing ≤ 150 g/m2, in rolls or sheets薄纸指每平方米重量≤150克,成卷或成张的
- Unit
- kg
- MFN import duty
- 6%
- Provisional import duty
- None
- General import duty
- 30%
- Import VAT
- 13%
- Consumption tax
- 0%
- Export duty
- 0%
- Provisional export duty
- None
- Export VAT rebate
- 0%
- Updated by China
- 7 Sep 2026
Licences and certificates
None.
Inspection and quarantine
None.
What the customs declaration must state
- 0.Brand type品牌类型
- 1.Export preferential status出口享惠情况
- 2.Type种类
- 3.Degree of processing (uncoated)加工程度(未涂布)
- 4.Specification (width of strips or rolls, or side length of sheets)规格(成条、成卷的宽度或成张的边长)
- 5.Grammage per square metre每平方米克重
- 6.Date of contract签约日期
- 7.Model型号
- 8.Brand (Chinese or foreign name; declare manufacturer if no brand)品牌(中文或外文名称,无品牌请申报厂商)
- 9.GTIN
- 10.CAS
- 11.Other其他
China's agreement rates
- ASEAN
- 5%
- New Zealand
- 0%
- Mauritius
- 0%
- Cambodia
- 0%
- Hong Kong
- 0%
- Macao
- 0%
CIQ codes
- 4805912000999Decor paper (thin paper <=150g/m2, in rolls or sheets)装饰原纸(薄纸指每平方米重量≤150克,成卷或成张的)
4805.91.90Other uncoated paper and paperboard, weighing ≤ 150 g/m²
4805.91.90.00Other uncoated paper and paperboard, light其他未经涂布薄纸及纸板
Tissue paper, weighing ≤ 150 g/m2, in rolls or sheets薄纸指每平方米重量≤150克,成卷或成张的
- Unit
- kg
- MFN import duty
- 6%
- Provisional import duty
- 0%
- General import duty
- 30%
- Import VAT
- 13%
- Consumption tax
- 0%
- Export duty
- 0%
- Provisional export duty
- None
- Export VAT rebate
- 0%
- Updated by China
- 7 Sep 2026
Licences and certificates
None.
Inspection and quarantine
None.
What the customs declaration must state
- 0.Brand type品牌类型
- 1.Export preferential status出口享惠情况
- 2.Type种类
- 3.Degree of processing (uncoated)加工程度(未涂布)
- 4.Specification (width of strips or rolls, or side length of sheets)规格(成条、成卷的宽度或成张的边长)
- 5.Grammage per square metre每平方米克重
- 6.Date of contract签约日期
- 7.Brand (Chinese or foreign name; declare manufacturer if no brand)品牌(中文或外文名称,无品牌请申报厂商)
- 8.GTIN
- 9.CAS
- 10.Other其他
China's agreement rates
- ASEAN
- 5%
- New Zealand
- 0%
- Mauritius
- 0%
- Cambodia
- 0%
- Hong Kong
- 0%
- Macao
- 0%
CIQ codes
- 4805919000999Other uncoated thin paper and paperboard (thin paper weighing ≤ 150 g/m², in rolls or sheets)其他未经涂布薄纸及纸板(薄纸指每平方米重量≤150克,成卷或成张的)
China's tariff as compiled by HS编码网 from China Customs, the State Council Tariff Commission and the State Taxation Administration. The Chinese is the original.
Nearby codes
Sources
- GSTN HSN code masterChecked 13 Oct 2026
- DGFT ITC(HS) import and export policyChecked 9 Oct 2026
- GST rate per HSN (archived GSTZen extract)Checked 29 Sep 2026
- Customs Tariff of India (First Schedule): sections, chapters, notes and statutory BCDChecked 19 Oct 2026
- GST rates on goods, before and after 22 September 2025Checked 18 Oct 2026
- BIS compulsory certification: products and Quality Control OrdersChecked 18 Oct 2026
- Anti-dumping, countervailing and safeguard duties in force (India)Checked 19 Oct 2026
- India import tariff by origin (Indian Trade Portal snapshot)Checked 29 Sep 2026
- GST schedule headings and 8-digit IGST (archived)Checked 29 Sep 2026
- HS code descriptions (archived file)Checked 29 Sep 2026
- India's effective basic customs duty (notification 45/2025-Customs, Table I)Checked 19 Oct 2026
- India's AIDC, Health Cess and Social Welfare Surcharge exemptions (11/2021, 08/2020, 11/2018-Customs)Checked 18 Oct 2026
- India's preferential tariff schedules (CBIC notifications)Checked 19 Oct 2026
- India's export duty (Second Schedule to the Customs Tariff Act and notifications 27/2011, 55/2022, 22/2024)Checked 18 Oct 2026
- India's All Industry Rates of duty drawback (notification 77/2023-Customs (N.T.))Checked 19 Oct 2026
- RoDTEP export incentive rates (DGFT Appendix 4R and 4RE)Checked 18 Oct 2026
- RoSCTL rebate for apparel and made-ups (Ministry of Textiles): periods and ratesChecked 19 Oct 2026
- CBIC Compliance Information Portal (CIP)Checked 19 Oct 2026
- China customs tariff (HS编码网)Checked 19 Oct 2026
For information, not a customs ruling. Only notifications published in the Gazette have legal force; confirm the duty with your customs broker or ICEGATE before you price a deal.